Corporate Restructuring is a process wherein a company or companies try to reorganize their capital structure or its operational structure. It helps the company in achieving various goals such as efficiency, economic growth, maintaining stability, expansion of company’s working areas and obtaining the requisite funds. There are various forms of corporate restructuring such as mergers and amalgamations, disinvestment, slump sale etc. It even includes buy back of shares under Section 68 of the Companies Act of 2013, as it helps in reorganization of the capital. The study is proposed to be done with the aim of understanding the concept of mergers and acquisitions and study its legal compliances along with analyzing them with recent and landmark case studies.
